Tax Court December 1982 casesCWT Farms, Inc. v. CommissionerFX Sys. Corp. v. Comm'r of Internal RevenueCWT Farms, Inc. v. Comm'r of Internal RevenueTribune Publishing Co. v. Commr. of Internal RevenueMetropolitan Bank of Lima v. Comm'r of Internal Revenue (In re Estate of Smith)Cohen v. Comm'r of Internal Revenue (In re Estate of Cohen) Rensselaer Polytechnic Inst. v. Comm'r of Internal RevenueEades v. Comm'r of Internal Revenue Robert v. Comm'r of Internal Revenue Stephenson v. Comm'r of Internal Revenue